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Tax Updates - TMI Newsletters
Home Newsletters Index Year 2018 January Day 30 - Tuesday
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TMI Updates - Newsletter dated: January 30, 2018

Case Laws in this Newsletter:

Income Tax Customs Corporate Laws Insolvency & Bankruptcy Service Tax Central Excise CST, VAT & Sales Tax Indian Laws


  1. Customs : Classification - 9.3 Meter Compact Cassegrain Antenna Sub-system - Model 9.3 KPK - whether the goods are 'antenna' or 'antenna sub-system’? - the imported goods are not of a type used with apparatus for 'radio-telephony' and 'radio-telegraphy' - Tri

  2. Service Tax : Refund of service tax - export of service - the Department of Post is rendering service to the appellant by executing the remittance of foreign exchange to the intended recipient in India. For this, they are receiving the considerations from the appellant. The services are availed by the appellant, who is a foreign based entity. This is to be considered as export of service - Tri

  3. Central Excise : Offence u/s 9 and 9(AA) of the Central Excise Act, 1944 - Since she did not hold the post of Managing Director at the relevant time, the complaint cannot reach a logical conclusion to hold the petitioner herein guilty on the ground that she was the Managing Director during the relevant period. - HC

  4. Central Excise : Liability of interest on demand of duty - since the appellant were a sick company, the interest liability cannot be imposed on the appellant. - Tri



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